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Enrollment Limit:

List the final course requirement for this course.

Days and Times:

W 5:45-7:45p

Proposed Dates (mini-courses only):

Enrollment Limit:

44

Final Course Requirement:

Take-Home Exam

Assessment types:

Describe “Other”:

Learning Objectives:

Home Program

LL.M

Is Crosslisted:

Yes

Course Type

Course

Course Credits

2

Practicum Type

Course Description:

This course, in conjunction with the state and local income and sales and use tax courses, is intended to complete a foundational overview of primary state and local taxes, fees and other charges (“taxes”) imposed on manufacturing and mercantile entities, as well as select industries operating in a multijurisdictional environment. Included among the areas that are reviewed in this course, on a comparative law basis are: ad valorem taxes imposed on real, tangible and intangible property, as well as select federal provisions, such as that found in the Railroad Revitalization and Regulatory Reform Act (4-R Act) of 1976; escheat/unclaimed funds laws; net worth taxes; transfer taxes, including those imposed on the transfer of “controlling” real property interests; select excise taxes, including those imposed on telecommunication and natural resource companies; withholding taxes, including state equivalents to the federal withholding tax imposed by Foreign Investment in Real Property Tax Act” (FIRPTA) rules; unemployment taxes, including State Unemployment Tax Act (SUTA) dumping provisions; statutory and negotiated tax incentives; privilege and retaliatory taxes; and, business license taxes and fees. By presenting the above topics in a comparative laws context, nonuniform principles, policies, jurisprudence and administrative positions confronting the multijurisdictional business operating in multistate environment are brought to light and will serve as one of the primary themes of this course.

Prerequisite Courses:

Federal Income Taxation (formerly Taxation I).

Strongly Recommended Courses:

Recommended Courses:

Mutually Exclusive Courses:

Additional Course Notes:

DISTANCE STUDENTS REGISTER FOR CRN#: 21332. This course is open to both on campus and distance students. Executive LL.M. in Taxation, the Executive LL.M. in Securities & Financial Regulation, the MSL program, and the certificate in State and Local Taxation, may take this course on a distance basis.. All J.D. students and resident LL.M. students may not enroll in this course on a distance basis.

Would you like to offer the Pass/Fail grading option?

Course Withdrawal Deadline:

Does this course qualify as a "simulation course"?

Is this course available to distance students?

Yes

Is this a mandatory Pass-Fail course?

Please provide any additional information that you would like us to take into account in constructing your schedule.